Draft Double Taxation Convention on Estates and Inheritances: Report

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Organisation for Economic Co-operation and Development, 1966 - Double taxation - 127 pages
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Contents

INTRODUCTION
7
IMPLEMENTATION OF THE DRAFT CONVENTION
21
CONCLUSIONS
27

1 other sections not shown

Common terms and phrases

1st July 20 per cent according adopted aircraft amount of tax apply to estates Article 9 assets AUSTRIA avoidance of double Belgium bilateral Conventions boats engaged business property employed Canada cerned COMMENTARY ON ARTICLE competent authorities concerning conflict of laws consultative procedure Contracting Convention on Income Conventions concluded credit method death death duties debentures debts pertaining deceased domiciled deceased was domiciled deceased's domicile deduction of debts DENMARK died domiciled domestic law domicile in respect domiciled abroad Double Taxation Convention Draft Convention Draft Double Taxation elimination of double engaged in inland enterprise entitled to tax estates and inheritances exchange exemption method Fiscal Committee fixed base France GERMANY F.R. gift inter vivos gift tax Greece habitual abode habitual residence heirs or legatees immovable property immovable property abroad impose estate tax impose tax Income and Capital inheritance tax inland waterways transport international law international traffic Ireland Italy Japan League of Nations legal persons legatees liability LUXEMBOURG Member countries movable property worth mutual agreement procedure N N N nationality net estate NETHERLANDS Norway obligation to deduct OECD operated in international ordre public paragraph 31 particular permanent establishment permanent home permanent home available person domiciled place of effective Portugal property left property pertaining property referred property situated property taxed property worth property worth 100 provisions purpose regard RESERVATIONS ON ARTICLE reserves the right respect to taxes right to tax rules securities ships situs SPAIN State's right stateless persons Sweden Switzerland tangible movable property tax certain tax due tax levied taxable basis taxable estate taxation with respect taxes on estates taxes on income taxes the total territory tion total estate traffic and boats Turkey UN IX United Kingdom unlimited liability vention

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